National Republican., 1887-12-28
Internnl RpNenne TnNea.

ltkduth do puiVus uy Iue ptopiti duh
have been tolerated only wen an emer.
gepcy has arisen out OF the necessities
under which the government has been
placed by the emergency of war.
The first bill providing for such taxes
became law iu July, 17Sg, and the col
lection Of revenue uuder it began on the
10Th Of August following. 1t was the
most unpopular measure adopted by the
Federalist administration, and aroused
rebellion whose suppression cost the gov
the wishes of the people, and carrying out
the suggestion Of President jefferson, re.
pealed the internal revenue Law In lS)2,
after 1t had been in Intellectual operau ~
for eleven years, during which time 1t had
produced only 50 1907.
In 1913, these taxes were again resorted
to as war measure, but were abolished at
the end Of four years, having yielded only
$l4 143,S52. President Monroe responding
to the demands OF the people, in his very
first message said
II appearing in a satisfactory manner that
the revenue arising from imp>sts and tonnage
and IRON the sale OF public lqndswill be fuiiy
adequate TO the support or the civil govern
ment; of the present military ana naval estab.
lishments, including the annual augmentu.
tion OF the latter, to the extent provided for:
TO the payment OF the interest on the public
debt; and to the extinction oft at the tim IS
authorized without the aid of Internal taxes,
| consider Tiny duty to recommend to Con.
gress their repeal. TO impose taxes when the
| tion of the most sacred character, especially
| with free people. The faithful iulfil!ment
OF II is among the highest proofs oftheir virtue
and capacity for self.goyernment. To dispense
| with taxes when 1t may be done with perfect
| tives.
The emergency created by the outbreak
| OF the late war furnished the ground for
| the next appeal to the internal revenue
| system, which has been maintained ever
since. The present law we owe to the
| thirty. seventh aud thIrty-eighth Con-
| gresses. Speaking for the Republican
party on the subject of this law, Mr.. W. d.
Kelley says:
Remembering how quick the people hal
been TO repeal the laws of l7s9 and 1873 they
| plenents as vast and comprehensive but
| temporary measure, a resort TO the extraordi.
nary powers with which the constitution iu-
| vested Congress specially to meet the exigen.
| cits of war. That 1t was not regarded a. per-
| panent part of our revenue system is apparent
from the alaoiity exhibited by Congress to re.
peal the most onefous taxes at the earliest pos.
| sible day after the close of the war. lndeed
| the war had scarcely closed when Congress
busled itself In putting the. system In process
| was the work pressed that Hon. David A..
| Wells, then special commissioner Of revenue,
| IN his report OF December, 1869, stated that
have yielded upwards Of 800 900 600 per au.
| mum, had been repealed. This, " must be re.
enbtrcd, was the work Of less than four
legislative years: The prey9iling sentiment in
.erna taxes should be pressed as the policy of
the county, aud on the 18th of Decem6ey,
lS7o, NJ. Kelley, Of Pennsylvania, submitted
| 10 tho House OF Representatives Of the forty.
| iirst Congress the following resolution
| 'RcSCtTtd. That the true principle OF revenue
refoIm POINTS TO the abolition OF tue internal
revenue system which was created as a war
| n easurg 10 rOvide for extraordinary expense
the continuance of which involves the en-
ployment, ut the cost of millions OF dollars
| annually, of nm army of assessors collectors,
supervisors detectives, and other officers pre-
viously unknown, and requires the repeal AZ
the earliest day consistent with the main
terance of the faith aud credit Of the govern
This resolution was adopted with but six
dissenting votes, and 1t doubtless expressed
the almost unanimous sentiment & Of the PEP,
Club had organized under the name OF rev
enue retormers." They saw In the terms oi
this resolution declaration of principles so
discordGnt with the British doctrines TO which
they hud committed themselves that they
commenced an agitation by which they hoped
| to insure the repeal OF this resolution or the
this agitation tho forty second Congress wa;
elected, and, In order to test the opinion o
new members on this question, Mr.; Kelley
l
tention Of bringing the new House to a vote
on the resolution Just quoted. In order 10 give
those who would reduce the duties on import
rather than repeal internal taxes ample oppor
| tunity to organize their forces he permitted
the months of December, January, February
and March TO pass. and on the 10th of April
| brought the forty-second Congress TO direc
vote by yeas and nays on his resolution. The
| iorty-second Congress reatiirmed the action o
the iorty.iirst, with but twenty-one dissenting
| voices. These votes confirm with emphas
| that m
| as an inevitable but temporary burden from
which the people were TO be relieved at tht
earliest possible day.
And in his annual report for 1875 Hon. d
ID. Pratt, then commissioner OF interna
revenue, said:
These forms of taxation have never me
with popular favor, and with the exception o
the present revenue law have never maiu
tanned their footing upon the statute book 70
| earliest history has been an unwelComo pres
ence, and his business an ungracious ono
Hi, office Is inquisi.orlal in its very nature
leading 10 inquiries into peoples affairs, tn
condition of their business their losses ant
gains, matters which most people prefer keep
ing secret nom the public. The process o
assessment and collection is summary, in
volving In case OF delinquency, penalties ant
sacrifice of property. The tax Is u palpab
Thing 10 be paid, or some cherished posses ior
| Is to be sold 10 meet IL. No circumstances q
| poverty, misfortune Sickness or death sta,
the distTaint. Injustice in the assessment 1t
sell Is releVable only by n circuitous process
involving first an application for abatement
neNt Gn application fora refund after the tax
paid or collected, and, these beiug OYerruod
an appeal to the courts against the collector
Here ut last the claimant, who has insiste
that he either owed no taS ~ all or tax les
than that demanded, clllects from tho gov
| eminent what lie has compulsory paid, bn
frequently Nt the expense of ruInouS delay an
| sacrifice
II remained for the sage OF Oak View t
assert, In the teeth Of historical and actul
truth, that 'there seems 10 be no Just com
pldint Of this tacdtiOa,n and for his south
erD organ at Raleigh to eXclaim: 'The In
ternsl revenue system hes become an essen
tlal element OF our tDcmOc,utio) organize
tlon." Aye, indeed!
NORTH CAROLINA.